The social security prosecution period is not limited by two years.

Legal analysis: In order to safeguard the social insurance rights and interests of the insured and strengthen the work of clearing debts, the handling agencies generally accept complaints that have been prosecuted for more than two years as stipulated in the first paragraph of Article 20 of the Labor Security Supervision Regulations. For those who can provide proof materials, try to meet the demands of the insured and solve them, so as to reduce the problem of requiring the enterprise to pay the arrears in full when the employees of the enterprise are nearing retirement.

Legal basis: Article 20 of the Regulations on Labor Security Supervision violates labor security laws, regulations or rules, and the administrative department of labor security has not found it within two years, nor has it been reported or complained, and the administrative department of labor security will no longer investigate it.

The time limit specified in the preceding paragraph shall be counted from the date of violation of labor security laws, regulations or rules; Violation of labor security laws, regulations or rules has a continuous or continuous state, counting from the date of its end.

Ministry of Human Resources and Social Security's Reply to Proposal No.5063 of the Fifth Session of the Twelfth National People's Congress. Article 20 of the Regulations on Labor Security Supervision stipulates the limitation of labor security administrative law enforcement, which is formulated according to the provisions of Article 29 of the Administrative Punishment Law. At the same time, according to the provisions of Article 29 of the Administrative Punishment Law, this article is divided into two paragraphs. In the practice of law enforcement, it is not only in accordance with the two-year limitation in the first paragraph, but also in accordance with the provisions in the second paragraph, that is, "the time limit stipulated in the preceding paragraph shall be counted from the date of violation of labor security laws, regulations or rules; Violation of labor security laws, regulations or rules is continuous or continuous, counting from the date of termination. " Judge whether there is a continuous or continuous illegal behavior, so as to determine the limitation of labor security supervision and law enforcement. However, both the Provisional Regulations on the Collection and Payment of Social Insurance Fees and the Measures for Social Insurance Auditing (Order No.2004) and the Ministry of Labor and Social Security 16 set a prosecution period for clearing up the arrears of enterprises. Therefore, in the practice of local labor security supervision and law enforcement, the illegal acts of employers who fail to apply for social insurance and pay social insurance premiums in full and on time are generally recovered and punished in accordance with Article 20 of the Labor Security Supervision Regulations, while there is no limitation on the time limit for local agencies to recover historical arrears. We believe that the failure of enterprises to pay social insurance premiums infringes on the rights and interests of the insured, directly weakens the supporting capacity of the fund, increases the financial burden of the central and local governments, and affects social stability. To this end, we attach great importance to clearing debts and take various measures to guide local governments to do relevant work and promote the collection of accounts receivable. In order to safeguard the social insurance rights and interests of the insured and strengthen the work of clearing debts, the agency generally accepts complaints that exceed the prosecution period of Article 20, paragraph 1, of the Labor Security Supervision Regulations for two years. For those who can provide proof materials, try to meet the demands of the insured and solve them, so as to reduce the problem of requiring the enterprise to pay the arrears in full when the employees of the enterprise are nearing retirement.